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1 - 9 of 9 (0.25 seconds)Section 25A in The Income Tax Act, 1961 [Entire Act]
Section 66 in The Income Tax Act, 1961 [Entire Act]
Section 5 in The Income Tax Act, 1961 [Entire Act]
T.M. M. Sankaralinga Nadar And Brother vs Commissioner Of Income-Tax on 23 October, 1929
6. Turning to the authorities, authority that was strongly relied upon by Mr. Palkhivala and on which several other High Courts have relied is a Full Bench decision of the Madras High Court in -- 'Sankaralinga Nadar v. Commissioner of Income-tax, Madras, AIR 1930 Mad 209 (FB) (B).
Section 28 in The Income Tax Act, 1961 [Entire Act]
Section 37 in The Income Tax Act, 1961 [Entire Act]
Trustees, Nagore Durgah, By Present ... vs Commr. Of Income-Tax, Madras on 16 September, 1953
10. Then there is a decision of the Madras High Court itself in -- 'Trustees, Nagore Durgah v. Commissioner of Income-tax, Madras', , and in that case the learned Judges read the decision of the Full Bench to mean at p. 591:
Kaniram Ganpat Rai vs Commissioner Of Income-Tax, Bihar & ... on 28 April, 1941
11. Reference was also made to a judgment of the Patna High Court in -- Kaniram Ganpat Rai v. Commr. of Income Tax, B. & O.', AIR 1941 Pat 527 (G). The learned Judges of that High Court followed the decision of the Madras Full Bench and at p. 528 this is what they state:
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